In each dropdown next to the following terms, select the identifying letter of its best description.

1. Costs not within a managers control or influence
2. Costs that can be readily traced to a department
3. Costs that a manager has the ability to affect
4. Costs incurred for the joint benefit of more than one department

1. Indirect expenses 2. Controllable costs 3. Direct expenses 4. Uncontrollable costs